Business tax – guidance

VAT relief on certain goods if you have a disability

This helpsheet is about the VAT relief that may be available if you’re buying goods because of your disability.

Detail

It explains:

  • how VAT relief works
  • which goods can be bought VAT free
  • what HM Revenue and Customs (HMRC) means by ‘disabled’ and who qualifies for VAT-free goods
  • how to prove that you qualify for VAT-free goods
  • what to do if you think you’ve paid too much VAT
  • how to contact HMRC for more information